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  • 251.
    Eboh, Francis Chinweuba
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business. Swedish Centre for Resource Recovery.
    Ahlström, Peter
    University of Borås, Faculty of Textiles, Engineering and Business. Swedish Centre for Resource Recovery.
    Richards, Tobias
    University of Borås, Faculty of Textiles, Engineering and Business. Swedish Centre for Resource Recovery.
    Exergy Analysis of Solid Fuel-Fired Heat and Power Plants: A Review2017In: Energies, ISSN 1996-1073, E-ISSN 1996-1073Article in journal (Refereed)
    Abstract [en]

    The growing demand for energy is particularly important to engineers with respect to how the energy produced by heat and power plants can be used efficiently. Formerly, performance evaluation of thermal power plants was done through energy analysis. However, the energy method does not account for irreversibilities within the system. An effective method to measure and improve efficiency of thermal power plant is exergy analysis. Exergy analysis is used to evaluate the performance of a system and its main advantage is enhancement of the energy conversion process. It helps identify the main points of exergy destruction, the quantity and causes of this destruction, as well as show which areas in the system and components have potential for improvements. The current study is a comprehensive review of exergy analyses applied in the solid fuels heat and power sector, which includes coal, biomass and a combination of these feedstocks as fuels. The methods for the evaluation of the exergy efficiency and the exergy destruction are surveyed in each part of the plant. The current review is expected to advance understanding of exergy analysis and its usefulness in the energy and power sectors: it will assist in the performance assessment, analysis, optimization and cost effectiveness of the design of heat and power plant systems in these sectors.

  • 252.
    Eboh, Francis Chinweuba
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ahlström, Peter
    University of Borås, Faculty of Textiles, Engineering and Business.
    Richards, Tobias
    University of Borås, Faculty of Textiles, Engineering and Business.
    Method of Estimating Absolute Entropy of Municipal Solid Waste2016In: World Academy of Science, Engineering and Technology, International Journal of Environmental, Chemical, Ecological, Geological and Geophysical Engineering, E-ISSN 2010-3778, Vol. 10, no 7, 689-694 p.Article in journal (Refereed)
    Abstract [en]

    Entropy, as an outcome of the second law of thermodynamics, measures the level of irreversibility associated with any process. The identification and reduction of irreversibility in the energy conversion process helps to improve the efficiency of the system. The entropy of pure substances known as absolute entropy is determined at an absolute reference point and is useful in the thermodynamic analysis of chemical reactions; however, municipal solid waste (MSW) is a structurally complicated material with unknown absolute entropy. In this work, an empirical model to calculate the absolute entropy of MSW based on the content of carbon, hydrogen, oxygen, nitrogen, sulphur, and chlorine on a dry ash free basis (daf) is presented. The proposed model was derived from 117 relevant organic substances which represent the main constituents in MSW with known standard entropies using statistical analysis. The substances were divided into different waste fractions; namely, food, wood/paper, textiles/rubber and plastics waste and the standard entropies of each waste fraction and for the complete mixture were calculated. The correlation of the standard entropy of the complete waste mixture derived was found to be somsw= 0.0101C + 0.0630H + 0.0106O + 0.0108N + 0.0155S + 0.0084Cl (kJ.K-1.kg) and the present correlation can be used for estimating the absolute entropy of MSW by using the elemental compositions of the fuel within the range of 10.3%  C 95.1%, 0.0%  H  14.3%, 0.0%  O  71.1%, 0.0  N  66.7%, 0.0%  S  42.1%, 0.0%  Cl  89.7%. The model is also applicable for the efficient modelling of a combustion system in a waste-to-energy plant.

  • 253.
    Echeverri, Per
    et al.
    Centrum för tjänsteforskning, Karlstads universitet.
    Salomonson, Nicklas
    University of Borås, Faculty of Textiles, Engineering and Business.
    Bi-directional and Stratified Demeanour in Value Forming Service Encounter Interactions2017In: Journal of Retailing and Consumer Services, ISSN 0969-6989, E-ISSN 1873-1384, Vol. 36, 93-102 p.Article in journal (Refereed)
    Abstract [en]

    The purpose of this paper is to unearth the bi-directional and stratified nature of service encounter interactions. Drawing on a detailed empirical study of service demeanour in mobility services, seen from a customer perspective, we outline a classification of 6 overarching demeanour practices, 20 sub-activities, and interactional sequences, explaining how value co-formation is realized. We suggest that value derives from bi-directional activities mutually combined in congruent ways, avoiding counterproductive interactions.

  • 254.
    Echeverri, Per
    et al.
    Centrum för tjänsteforskning, Karlstads universitet.
    Salomonson, Nicklas
    University of Borås, Faculty of Textiles, Engineering and Business.
    Demeanour Co-Creation Value (DCCV): Bi-Directional Practices In Service Encounters2015In: 22nd Recent Advances in Retailing & Services Science Conference / [ed] Soora Rasouli & Harry Timmermans, 2015Conference paper (Refereed)
    Abstract [en]

    This paper explores in-depth what frontline employees actually do when they co-create value in relation to customers. Analyses of data (1 469 short narratives, questionnaire responses, and instances of critical incidents) collected from surveys and interviews in public transport, are used to identify distinct styles of value co-creation. Building on service-dominant (S-D) logic and social practice theory, the authors identify “practice styles”, “value co-creation activities”, and “specific interactions’’ that underlie frontline co-creation of value in relation to people with functional limitations in both face-to-face and ear-to-ear interactions. The authors uncover and structure a list of customer value co-creation activities, in terms of doings and sayings, yielding a typology of seven practice styles and link these to quality in service encounter demeanour. When congruence among these value co-creation styles is displayed the demeanour tends to be associated with higher value and as such should be encouraged by managers and employees. As a consequence this vulnerable segment of customers will have better support in executing their daily transportation. The usefulness of the typology is demonstrated by showing links to quality of life and its potential application to other service encounter settings.

  • 255.
    Echeverri, Per
    et al.
    Centrum för tjänsteforskning, Karlstads universitet.
    Salomonson, Nicklas
    University of Borås, Faculty of Textiles, Engineering and Business.
    Embodied Value Co-Creation: A Turn-taking Perspective on Service Encounter Interactions2017In: Journal of Creating Value, ISSN 2394-9643, Vol. 3, no 1, 1-17 p.Article in journal (Refereed)
    Abstract [en]

    This article aims at advancing research on value creation in service marketing by applying theories of turn-taking and multimodality. It is argued that there is a need to uncover what is inherent in the prefix ‘co’ in value co-creation and that focus needs to be broadened, from perception of value to the production of value, that is, the specific reciprocal and embodied actions in service encounters.

    For the analysis, an empirical study of complex interactions between service providers and customers is used. A practice approach is applied, combining interviews and observations of interactants in situ.

    The article identifies four specific turn-taking patterns, ranging from ‘simple’ to ‘elaborated’, defined by their character and that uncover how the interactants reciprocally use multiple modes in the production of social outcomes.

    Theoretically, the study contributes to more fine-grained explanations to what explains the creation (and destruction) of value.

  • 256.
    Echeverri, Per
    et al.
    Centrum för tjänsteforskning, Karlstads universitet.
    Salomonson, Nicklas
    University of Borås, Faculty of Textiles, Engineering and Business.
    How value is accomplished in practice: A study of interactions in special transportation services2015Conference paper (Refereed)
  • 257.
    Echeverri, Per
    et al.
    Centrum för tjänsteforskning, Karlstads universitet.
    Salomonson, Nicklas
    University of Borås, Faculty of Textiles, Engineering and Business.
    Uncovering the reciprocal mechanisms of embodied value co-creation: turn-taking and multimodality2017Conference paper (Refereed)
    Abstract [en]

    The interaction between customer and provider is a crucial locus for marketing. Essentially, it is in the interplay between these actors where value is created or destroyed for the beneficiary—i.e. primarily for the customer but also for the provider. The way in which this interplay is performed will determine the outcome. This notion is recognized in contemporary service and marketing literature, but still not fully reflected in published studies. Rather, the bulk of studies understand service as a perceptual psychological phenomenon, most often focusing on how the customer, and with some exceptions the staff, perceive and experience the service. However, this tradition tends to overlook what is actually done in service interaction, what specific doings and sayings each party use in relation to the other, and what effects that have on the interactants. To advance service marketing research aiming at more in-depth theories of how value is co-created, we argue that focus needs to be broadened, from perspectives of perception and experience to the production–i.e. reciprocal actions in service encounters.

    This purpose of this study is to describe how patterns of reciprocity look like in terms of turn-taking activities and by this explain how value is realized, utilizing an empirical study of complex interactions between service providers and customers.

    A qualitative single-case methodology was used in order to provide rich descriptions and contextual information relevant for the analysis of reciprocal turn-taking activities in service encounters. Empirical data from mobility service for individuals with physical functional limitations were used. A combination of interviews and observations were conducted with different informants (both customers and drivers), in most cases out in the field on the move travelling from door-to-door in order to grasp contextual information in situ.

    The paper identifies a number of social practices of human interaction, some of which are fairly routinized. The latter means that actors alternate between social practices; modify them and iteratively negotiate with the other party in the subsequent steps in interactions. In different phases of these interactions value is created (or destroyed). The study uncovers inherent turn-taking patterns, ranging from ‘simple’ to ‘elaborated’, defined by their character in two dimensions—i.e. substance (the amount of modalities) and interaction (the number of turns). By these two dimensions, we form a classification that describes and explains how value co-creation, in this study measured as well-being, is realized. Theoretically, the study contributes to more fine-grained explanations to the crucial mechanisms that explain value creation and uncover what is hidden in the little prefix "co" in value co-creation. The study also has practical implications as it points to the need to pay more attention to embodied behavioural multimodal sequential aspects during training and education.

  • 258.
    Eckard, Alexandra
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hjälm, Josefine
    University of Borås, Faculty of Textiles, Engineering and Business.
    Trikå av pappersgarn2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Denna rapport har tagits fram för att undersöka och sprida information om trikå av pappersgarn från bananväxten manillahampa ”musa textilis”. Behovet av skonsamma och mindre miljöpåverkande material är väldigt aktuellt inom beklädnadsindustrin. Många av de material som används idag tär på miljön och världens resurser. Studien undersöker pappersgarns mekaniska egenskaper och färgbarhet. Detta görs för garn med olika tjocklek samt pappersgarn blandat med andra material. En studieresa gjordes till Japan för att besöka leverantörerna av pappersgarnet. I Japan visade företagets vice VD produkter de tagit fram av garnet och i många fall var det en blandning av papper och mer vanliga material som bomull och viskos, som gjorde slutprodukten mjukare. För att tillverka trikå av pappersgarn har olika bindningar och metoder prövats fram. Materialprover stickades upp i bindningen piké Lacoste över fyra sticksystem. Tester gjordes för dimensionsförändring, färghärdighet, nötningshärdighet och noppbildning samt dragprovning på garnnivå. Kawabata systemet (används för att mäta de mekaniska egenskaperna hos ett material) har använts som utgångspunkt för att undersöka ett materials komfort och egenskaper. Ytan och styrkan på ett material har studerats. Tyg stickat av pappersgarn känns styvare och hårdare än tyg stickat av bomull eller viskos, vilket resultatet av dragprovningen kan bekräfta. Pappersgarn är styvare jämfört med referensproverna bomull ”gossypium”, viskos och polyester. Garn av papper har dock goda egenskaper som stickad vara, där det inte påvisas någon större krympning eller töjning. Pappersgarn visar inga tecken på noppbildning och har en god färghärdighet efter att materialet har färgats enligt konventionell metod för cellulosabaserade material.

  • 259.
    Edlund, Emma
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Nilsson, Emma
    University of Borås, Faculty of Textiles, Engineering and Business.
    Jansson, Jennifer
    University of Borås, Faculty of Textiles, Engineering and Business.
    Fysiska modebutikers överlevnad: En studie på kvinnligt konsumentbeteende2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Inom en snar framtid förutspås en massiv butiksdöd för de fysiska modebutikerna. Anledningen till denna profetia tros vara den snabbt växande e-handeln. Utbudet av produkter har blivit allt större och allt fler konsumenter använder e-handel för att tillgodose sina behov av modevaror. Trots en ökad e-handel finns det undersökningar som visar att hela 90 % av de faktiska köpen fortfarande sker i fysiska butiker. Även om de faktiska köpen till stor del sker i fysiska butiker tampas fysiska butiker ständigt med höga personalomkostnader och dålig lönsamhet. I och med att fysiska modebutiker står inför en osäker framtid syftar denna studie till att undersöka kvinnligt konsumentbeteende samt vilka marknadsföringsaktiviteter som prefereras, detta i relation till fysiska modebutiker. Vi studerar även kvinnligt konsumentbeteende utifrån ett generationsperspektiv. Studiens resultat kan med fördel användas av företag för att stärka sin framtid och överleva den förutspådda butiksdöden. För att studera detta använder vi oss av Kotler och Kellers kommunikationsmix samt ramverket AIDA som representerar de olika steg som en konsument går igenom innan ett köp. Empiriskt material har samlats in genom en enkätundersökning publicerad på internet. Av totalt 506 svarande respondenter kunde 479 av dessa räknas till vårt urval. Genom enkätundersökningens resultat samt en analys via det statistiska dataprogrammet SPSS kan vi påvisa både skillnader och likheter i det kvinnliga konsumentbeteendet mellan olika generationer. Tydligt framkommande i vår studie är att kommunikationssätt, med tillhörande marknadsföringsaktiviteter, som sker i fysiska butiker skapar en positiv upplevelse som både prefereras och leder kvinnor till köp oavsett generation. Engelsk titel (kopiera från uppsats) *: Survival of physical fashion stores - A study on female consumer behaviour Engelska nyckelord *: Consumer behaviour, Physical fashion stores, AIDA, Generations, Personal serviceSustainable development anges som nyckelord på engelska?: NEJEngelsk sammanfattning *: It is predicted that in a near future physical retailers will be extinct. The reason for this prophecy is believed to be the fast growing e-commerce. The range of products is increasing and more consumers are turning to retailers within e-commerce to satisfy their needs for fashion products. In spite of the increasing e-commerce there are studies that demonstrate that as much as 90 percent of the actual purchases still take place in physical stores. But even if the actual purchase still occurs within the physical commerce the physical stores still struggles with high labour costs and weak profitability. Since the physical commerce stands in for an uncertain future this study aims to examine female consumer behaviour and which marketing activities that is preferred, this in relation to the physical fashion stores. We also examine female consumer behaviour from a generational perspective. The results from the study can be advantageously used by companies to ensure their future and survival against the predicted extinction of physical retailers. In order to examine this topic we use Kotler and Keller’s communication mix together with theoretical framework AIDA, which represent the stages a consumer go through before making an actual purchase. Empirical material has been gathered through questionnaires published on the Internet. Of the total 506 respondents 479 of them fitted our sample and were able to be analysed. Through the questionnaires result together with an analysis using the statistical data software SPSS we can demonstrate both differences and similarities in consumer behaviour between generations. In our study it is clear that communication methods with associated marketing activities, that take place within the actual physical store, create a positive experience that are both preferred by the female consumers and lead them to purchase regardless generation. This research paper is written in Swedish.

  • 260.
    Egels-Zandén, Niklas
    University of Borås, Faculty of Textiles, Engineering and Business.
    Responsibility Boundaries in Global Value Chains: Supplier audit prioritizations and moral disengagement among Swedish firmsIn: Journal of Business Ethics, ISSN 0167-4544, E-ISSN 1573-0697Article in journal (Refereed)
  • 261.
    Egels-Zandén, Niklas
    University of Borås, Faculty of Textiles, Engineering and Business.
    Revisiting Supplier Compliance with MNC Codes of Conduct: Recoupling Policy and Practice at Chinese Toy SuppliersIn: Journal of Business Ethics, ISSN 0167-4544, E-ISSN 1573-0697Article in journal (Refereed)
  • 262.
    Egels-Zandén, Niklas
    University of Borås, Faculty of Textiles, Engineering and Business.
    The Role of SMEs in Global Production Networks: A Swedish SME’s Payment of Living Wages at its Indian SupplierIn: Business & society, ISSN 0007-6503, E-ISSN 1552-4205Article in journal (Refereed)
  • 263.
    Egels-Zandén, Niklas
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Bartley, Tim
    Responsibility and Neglect in Global Production Networks: The Uneven Significance of Codes of Conduct in Indonesian FactoriesIn: Global Networks, ISSN 1470-2266, E-ISSN 1471-0374Article in journal (Refereed)
  • 264.
    Egels-Zandén, Niklas
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hansson, Niklas
    Supply chain transparency as a consumer or corporate tool: The case of Nudie Jeans CoIn: Journal of Consumer Policy, ISSN 0168-7034, E-ISSN 1573-0700Article in journal (Refereed)
  • 265.
    Egels-Zandén, Niklas
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hulthén, Kajsa
    Wulff, Gabriella
    Trade-offs in Supply Chain Transparency: The Case of Nudie Jeans CoIn: Journal of Cleaner Production, ISSN 0959-6526Article in journal (Refereed)
  • 266.
    Egels-Zandén, Niklas
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lindberg, Kajsa
    Hyllman, Peter
    Multiple institutional logics in union–NGO relations: Private labour regulation in the Swedish Clean Clothes CampaignIn: Business Ethics. A European Review, ISSN 0962-8770, E-ISSN 1467-8608Article in journal (Refereed)
  • 267.
    Egels-Zandén, Niklas
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lindholm, Henrik
    Do Codes of Conduct Improve Worker Rights in Supply Chains? A Study of Fair Wear FoundationIn: Journal of Cleaner Production, ISSN 0959-6526Article in journal (Refereed)
  • 268.
    Egels-Zandén, Niklas
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Merk, Jeroen
    Private Regulation and Trade Union Rights: Why Codes of Conduct Have Limited Impact on Trade Union RightsIn: Journal of Business Ethics, ISSN 0167-4544, E-ISSN 1573-0697Article in journal (Refereed)
  • 269.
    Egels-Zandén, Niklas
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Rosén, Magnus
    Sustainable strategy formation at a Swedish industrial company: bridging the strategy-as-practice and sustainability gapIn: Journal of Cleaner Production, ISSN 0959-6526Article in journal (Refereed)
  • 270.
    Eistrand, Ellen
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Engelbrektsson, Sara
    University of Borås, Faculty of Textiles, Engineering and Business.
    Att rekrytera mellanchefer: ett innovationsperspektiv2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Middle managers today have an increasingly central role in business organizations resulting in increased responsibility both operationally and strategically. Whether it is advisable to recruit middle managers internally or externally is a debated topic and seemingly a situation driven decision. As the labor market and society requires a continuous development and innovation of organizations the management should work strategically to promote a continuous development. The purpose of this study is therefore to increase the knowledge of how internal and external recruitment of middle managers can affect organizations' ability to pursue innovation and how recruitment of middle managers, from a strategic point of view, can contribute to innovation.We have conducted a qualitative analysis of semi-structured interviews where respondents with experience of executive recruitment in organizations from three different sectors participated. The sectors studied were; the industrial sector, the service sector and the retail sector in order to determine the possible differences in views on innovation and the manager's role in pursuing this in their respective industries. The study has a comparative design with a purposive sampling. A total of six respondents were interviewed and their stories and experiences were included in this study. In the analysis, we have worked with an abductive approach inspired by a hermeneutic perspective. The theoretical framework has been developed by using previous literature on middle management recruitment and innovation and the internal and external recruitment advantages and disadvantages which later on have been used as the basis for structuring the text in the analysis.Our research of how the internal and external recruitment of middle managers can affect organizations' ability to pursue innovation leads to the result that most respondents advocate career development through internal recruitment. This would lead to greater innovation, to a greater extent than the external recruitment. Our results suggests that by retaining existing employees and allow for them to grow and develop, the organization promotes innovation and could be assumed to hold a more effective recruitment method in the pursuit of innovation. In contrast, the result of the analysis of the service organization shows that the respondents are well aware of the advantages of internal career development however despite these benefits they still debate that numerous advantages do prevail from an innovation perspective when recruiting middle managers externally. This due to, from an innovation perspective, the external recruitment would allow for the organization to host new objective individuals contributing with innovative ways of working and perhaps new sought after perspectives previously unknown to the organization. To summarize this study shall aim to contribute to an increased knowledge of how internal and external recruitment of middle managers affect organizations' ability to pursue innovation.This paper is written in Swedish.

  • 271.
    Ek, Emelie
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Viding, Josefine
    University of Borås, Faculty of Textiles, Engineering and Business.
    Social e-shopping: motivation och värde vid interaktion online2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Social media and e-commerce has become a part of every day life for many people.Recommendations and opinions about different products play a big part in the buying process. This is something that is hard to satisfy in e-commerce, therefore conversations and discussions about buying in social media have become more common. This phenomenon is called social e-shopping. Usually, social e-shopping occurs in online-forums, where individuals have the ability to voice their opinions regarding the potential purchasing decision. The purpose of this paper is to further deepen the discussion about social e-shopping by researching motivational factors and values. Through a netnographic study in a Facebook forum, essential empiricism could be gathered. With the help of Self Determination Theory, Social support and Values in a virtual community, the empiricism could be processed and refined. With the support of these theories it could be established that the biggest motivational factors for engaging in social e-shopping are to gain self-affirmation and affection, but also toease the decision making. The pursuit of perpetual confirmation was perceived as  alarming as it indicates that external factors have a bigger influence on the individual than its own will. At the same time, the desire to find solidarity also showed positive consequences through support and a sense of cultural unification. In conclusion it could also be determined that companies fail to satisfy the customer’s need of social interaction when shopping online.

    The paper is written in Swedish.

  • 272.
    Ekdahl, Samuel
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Swiatek, Stefan
    University of Borås, Faculty of Textiles, Engineering and Business.
    SOU 2015:8 – En studie över intressenternas attityder till en ny företagskategori samt ny årsredovisningslag2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Within the EU, the work with harmonization of laws is an on-going process. The aim is to design and implement legislation of the highest quality, while taking into account that the administrative burdens are proportionate to their advantage. Against this background, the EU has worked to promote relief for small and medium-sized entities at the international as well as the national level, resulting in an audit of its own directives. As a result of the European Parliament and Council Directive of 2013 concerning the annual accounts, consolidated financial statements and related reports of certain types, an investigation was added by the government at the end of 2012. The investigators task was to submit proposals to the legislative provisions of Swedish law that would be required to implement the Directive. In addition to the Directive itself, the investigation treated the question whether the existing annual accounts legislation should be redesigned in a more transparent and clear manner. The investigation resulted in an interim report that dealt with the implementation of the new EU accounting directives, as well as a final report, that handled a review of the annual accounts act. The consultation on the final report was sent to 57 agencies and the answer to this was to be at the Ministry of Justice no later than 1 December 2015. Answers were received from 36 agencies.The purpose of this study is to examine and report on the attitudes of the various consultative agencies regarding the proposals set forth by the investigation. By creating a modified stakeholder model, we categorize instances of the various stakeholders and examine whether there is a correlation in the responses based on the stakeholder group each instance is categorized into, and what issues are of most importance to the instances. The study is qualitative in nature and the empirical data is based on the submitted consultation responses.The study shows that most agencies welcome the introduction of a new business category, micro-entities. There are some concerns regarding the limits for this category, since the limits suggested by the Swedish investigation are lower than the limits suggested by the EU. The investigation believes that it is helpful to have the same limit as for auditing duty, while those who advocate higher levels believes it will cause more problems for Swedish companies compared to their European peers. The cost saving estimated by the investigation are believed to be too narrowly calculated by several agencies, who argue that the costs will be higher for both the individual entity as well as for society. Regarding the modernization of the annual accounts acts all agencies agree that it is something that needs to be done, based on that the laws are too complex and lack logical structure. The proposals regarding the establishment of the annual report and approval certificate has rendered the least opinions of the consulted agencies. The replying agencies are the ones most affected by these new rules.The conclusions that we draw are that most of the agencies are positive towards the proposals presented by the investigation. The debate over the limits for micro-entities will likely continue after the category has been introduced to legislation. We believe that it is important for Sweden to apply the values that the EU directive advocates, for harmonization reason among other things. Regarding the cost issue we see that it is more important to promote relief for the smaller companies, than the meaning of increased costs in the short term. Regarding the modernization of the annual account acts we are, just as the consultative agencies, in favour of it because we believe it to be of utmost importance to improve the clarity of the legal text.(This essay is written in Swedish)

  • 273.
    Ekelund, Jenny
    University of Borås, Faculty of Textiles, Engineering and Business.
    Dubbla kupstorlekar: Framtagning och gradering av bh med dubbla kupstorlekar2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study is performed in collaboration with a fashion company to develop a sports bra with double cup sizes instead of cups with single sizes. The company doesn’t have this type of product in its current line and needs a grading that is adapted for this type of cup and a measurement chart with grading intervals. Grading intervals from both the company and SIS (Swedish standard) are compared to determine which grading intervals fit this purpose best.  A bra pattern is then graded for each different interval. The two different graded bras are sewn in two different sizes each that are evaluated during a fitting session. The test person also compares the fit and size of the double cup size to a single cup size. The result of the grading and the fittings show that the grading according to the company provides the best fit for the desired double cup sizes.

  • 274.
    Eklund, Beatrice
    University of Borås, Faculty of Textiles, Engineering and Business.
    Produktutveckling av hantverkarbyxor: Arbetskläder inriktade mot byggbranschen2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Flertalet av de hantverkarbyxor inom byggbranschen som går att hitta på marknaden idag består av stela material på grund av dess egenskaper som bra slitstyrka och nöthållfasthet. Detta kan medföra att rörelser som krävs för att kunna utföra sitt arbete inom den här kategorin bromsas på grund av hur byxan är utformad. Den här studien är gjord i samarbete med ett företag som producerar arbetskläder med syftet att uppgradera en modell hantverkarbyxor för byggbranschen. Detta med utgångspunkt från en befintlig modell med fokus på plaggets funktioner. För att komma fram till ett resultat har önskemål från företaget, granskad litteratur och en marknadsundersökning sammanställts i en kravspecifikation. Det i sin tur ledde vidare till en uppsydd prototyp. Då hantverkaryrken inom byggbranschen är ett brett område har en utmaning i den här studien varit att sammanställa flera olika önskemål till en plaggmodell.

  • 275.
    Eklund, Emelie
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Nyström, Emelie
    University of Borås, Faculty of Textiles, Engineering and Business.
    Att skapa effektiva projektgrupper: med teambuilding som främsta verktyg2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In this essay we have investigated how team building can make a project group more effective towards reaching the goals of the project. With this question at issue we have interviewed a couple of project managers in the event industry that we believed was well suited for this research. The purpose of this essay has been to view if team building is used in practice and if so is used with the purpose to make the project groups work more efficient. To reach our purpose we chose to use a qualitative method with a cross-sectional design and semi-structured interviews.In the theoretical reference frame there is one chapter about the project manager's influence on the project group, definition of team building, definition of the project group and how a team is created, the groups different stages and pros and risks with having a friendly work relationship. Among other things we used the FIRO-model that presents which different phases a group goes through.The study came to the conclusion that team building can make a project more efficient by having a project manager that is enthusiastic. Team building can also enhance the chemistry within the project group and help the group to get to know each other in a simple way. For example having lunch together or that the company organizes kick-offs before the project goes into intense periods. The study also came to the conclusion that it is good for the group to get to know one another as long as they stay professional in their work role. It is important that the project group is not afraid to speak their minds to help the project grow.This paper is written in Swedish.

  • 276.
    Eklund, Mikael
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Helgesson, Peter
    University of Borås, Faculty of Textiles, Engineering and Business.
    Mångfaldsperspektiv i en svensk kontext: Mode eller institution?2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    This study is addressing the concept of workplace diversity in the Swedish context. The concept has been discussed in Sweden since the late 1990´s, but still there are confusions about what workplace diversity really is, and what impact it has on particular organizations. Further, the concept is in the Swedish context associated with a high degree of governmental involvement which, as of late, has been focused on influencing organizations toward a multicultural model. However, some argue that there is little experience of a multicultural model in the Swedish practice. Those companies that work with diversity do so mostly out of economic reasons, in search of external capital and not in an integrative way.The purpose of this study is to investigate which perspectives on diversity there are in different Swedish organizations and how these can resemble, or differ from, the multicultural model that is advocated by the societal discourse. By means of institutional theory as a reference, the results are then discussed to explain why possible discrepancies in the discourse around workplace diversity between different levels of society may arise. Qualitative analysis of discourses throughout several levels of society is conducted with a cross-sectional design with a sample of public documents such as websites, policy documents, sustainability reports and annual accounts from relevant institutional arrangements in a macro-perspective, and in a micro-perspective; from the largest Swedish companies and a random sample of large, Swedish companies. A total of 70 companies and six institutional arrangements are analyzed. We have an abductive approach, where the analysis is initially conducted by means of a frame of reference around perspectives on diversity, which is further developed with the addition of institutional theory in light of our findings.We find that three perspectives on diversity; reinforcing homogeneity, the color-blind perspective and the fairness perspective can be said to be institutionalized in the Swedish context, with a strong focus on the gender dimension of diversity. The perspectives of access and integration-learning cannot be said to be institutionalized in the Swedish context, but can instead be seen as fashionable. The institutional arrangements we can associate with the Swedish government influence Swedish organizations by means of coercive institutional pressure to adapt to the institutionalized perspectives. There is also an ambition to act as a role model concerning diversity management through companies owned by the State. However, the texts we analyze deriving from these institutional arrangements stretch no further than to the color-blind perspective and the fairness perspective. Instead, we find the most expressions for the access perspective and the integration-learning perspective, where we also find the multicultural model, in the discourse consisting of texts deriving from the largest Swedish companies. The study contributes, by the addition of institutional theory, to a more pluralistic way of describing the perspectives on diversity, than illustrated by previous literature.The thesis is written in Swedish.

  • 277.
    Eklöf, Ellen
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Fransson, Johanna
    University of Borås, Faculty of Textiles, Engineering and Business.
    Wicking i en textil kemisk krets: En studie om vätskestyrning i en vävs varp- och väftgarner för applicering i en biosensor2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    De senaste decennierna har en miniatyriseringstrend inom ingenjörsvetenskaperna blivit allt större. Komplexa maskiner eller processer skalas ner till en allt mindre skala. Det kan vara motorer som inte är större än 500 μm eller kemiska analyser som vanligtvis görs på en större laboratorieutrustning som nu går att utföra på en yta på ca 2x4 cm. En sådan utrustning som kan utföra kemiska analyser kallas ofta för ”Lab-on-a-Chip” (LoC) och innehåller kemiska kretsar som hanterar mikroflöden av analysvätskor. En del av dagens forskning för att ta fram nya LoC handlar om att möta ett behov av portabel, billig och snabb analysutrustning i utvecklingsländer. Dock finns ett problem med att få ut produkter på marknaden. De flesta LoC som presenteras i forskningsrapporter idag är tillverkade av polydimetylsiloxan (PDMS). Det är en elastomer som lämpar sig väl för småskalig prototypframställning, men är svår att producera i stor skala, dessutom krävs ofta extern utrustning för att vätskeflöde skall uppstå. Det finns även LoC i papper, vilkas porösa struktur möjliggör för spontan vätsketransport, wicking, utan extern utrustning. Dessa är billiga och har nått större framgång. Exempelvis är vanliga graviditetstest som går att köpa på apoteket ofta LoC i papper. Textiliers fukt- och vätskehantering är relevant för komfort, och för många beredningsprocesser. Exempelvis är wicking ett välstuderat område som det finns djup kunskap om i den textila sektorn. Denna kunskap kan utnyttjas för att skapa ett textilt LoC. Att använda textila tekniker innebär möjligheter att styra vätskeflödet med hjälp av garn med och utan wickingförmåga. Denna studie undersöker hur en vävs naturliga X-Y-system av varp- och väftgarner kan utnyttjas för att skapa en kontrollerad vätskestyrning, en textil kemisk krets. Arbetet har utgått från frågan om hur en väv kan konstrueras för att leda en vätska från ett varpgarn till ett väftgarn utan läckage i oönskad del av väven. Två olika garner valdes: ett monofilament av polyeten för de områden där vätskeledning ej var önskvärd och ett multifilament av Coolmax® polyester med god wickingförmåga där vätskan vara avsedd att transporteras. Tre parametrar testades; bindningen i de delar av väven som var avsedd för vätsketransport (önskad väg); bindningen där vätskan skulle övergå från ett varpgarn till ett väftgarn (vägskälet); och antalet wickande trådar (trådigheten). Åtta olika kombinationer avseende dessa parametrar testade. Samtliga parametrar hade signifikant inverkan på läckaget. Den konstruktion med minst läckage in i oönskad väg var den med bindning över två trådar i önskad väg, flotteringar i vägskälet och var tvåtrådig. Den framtagna vävens möjlighet att användas i en biosensor undersöktes genom ett försök att konstruera en elektrokemisk glukosmätare. Som elektroder valdes en silverbelagd polyamid. Vid preparering av elektroderna skedde en oväntad reaktion mellan det silverbelagda garnet och en av de ingående kemikalierna, prussian blue. Därför kunde ingen detektion av glukos ske. Det noterades även att den textila kemiska kretsens wickingförmåga försämrades då den utsattes för våta prepareringsprocesserna av elektroderna. Från experimentet med att konstruera en textil glukosmätare drogs slutsatsen att preparering av elektroderna bör ske innan invävning i den textila kemiska kretsen.

  • 278.
    Ekström, Karin M.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Mer diskussion om konsumtion2015In: Organisation och samhälle, ISSN 2001-9114, no 1, 40-45 p.Article in journal (Refereed)
  • 279.
    Ekström, Karin M.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Möten och mötas för hållbarhet2015In: Hållbar framtid: - en seminarieserie om företagande / [ed] Björn Brorström, Borås: Högskolan i Borås, 2015, 81-87- p.Chapter in book (Other academic)
  • 280.
    Ekström, Karin M.
    University of Borås, Faculty of Textiles, Engineering and Business.
    The Multi-Cultural Food Market: grocery stores approaching foreign-born consumers in Sweden2016In: The Practice of the Meal: Food, Families and the Market Place / [ed] Benedetta Cappellini, David Marshall and Elizabeth Parsons, Routledge, 2016Chapter in book (Refereed)
  • 281.
    Ekström, Karin M
    University of Borås, Faculty of Textiles, Engineering and Business.
    Waste Management and Sustainable Consumption: Reflections on consumer waste2015Collection (editor) (Other academic)
  • 282.
    Ekström, Karin M
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hjelmgren, Daniel
    University of Borås, Faculty of Textiles, Engineering and Business.
    Salomonson, Nicklas
    University of Borås, Faculty of Textiles, Engineering and Business.
    Environmental Consumer Socialization among Generation Swing and Y: A Study of Clothing Consumption2015In: Waste Management and Sustainable Consumption: Reflections on consumer waste / [ed] Karin M Ekström, Routledge , 2015Chapter in book (Refereed)
  • 283.
    Ekström, Karin M.
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Jönsson, Håkan
    Lunds universitet.
    Matturismen kan ge landsbygden ett lyft2016Other (Other (popular science, discussion, etc.))
  • 284.
    Ekström, Karin M.
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Jönsson, Håkan
    Lunds universitet.
    På resa i matlandet2016Book (Other academic)
  • 285.
    Ekström, Karin M.
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lagerbielke, Erika
    Linnéuniversitetet.
    The importance of intuition; Trusting feelings as well as facts for creating new design as well as new insight2016Conference paper (Other academic)
  • 286.
    Ekwall, Daniel
    University of Borås, Faculty of Textiles, Engineering and Business.
    Cargo theft at non-secure parking locations2015In: International Journal of Retail & Distribution Management, ISSN 0959-0552, E-ISSN 1758-6690, Vol. 432, no 1, 204-220 p.Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to examine the patterns of reported cargo thefts at

    non-secure parking facilities in Europe, the Middle East, and Africa (EMEA) with respect to stolen

    value, frequency, incident category, and modi operandi.

    Design/methodology/approach – This study is based on a system-theoretical approach that

    emphasizes on a holistic rather than an atomistic view. The research method used in this paper is

    deductive; the analysis is based on data obtained from the incident information service (IIS), a database

    of transport-related crimes from the Transported Asset Protection Association (TAPA) in the EMEA

    region. The results are analysed and discussed within a frame of reference based on supply chain risk

    management (SCRM) and criminology theories.

    Findings – We found that 97 per cent of all attacks during a stop occur at non-secure parking

    locations. Cargo thefts at these locations are more of a volume crime than high-value thefts. Seasonal

    variations were seen in these thefts, and the most common type was an intrusion on weekdays

    during winter.

    Research limitations/implications – This study is limited by the content of and the classifications

    within the TAPA EMEA IIS database.

    Practical implications – This paper is directly relevant to the current EU discussions regarding the

    creation of a large number of secure parking facilities in the region.

    Originality/value – This is one of the first papers in the field of SCRM that utilizes actual crime

    statistics reported by the industry to analyse the occurrence of cargo theft by focusing on the

    non-secure parking aspect in the transport chain.

  • 287.
    Ekwall, Daniel
    University of Borås, Faculty of Textiles, Engineering and Business.
    Modi operandi for cargo theft in EMEA—A seasonality analysis2015In: Journal of Transportation Security, ISSN 1938-7741Article in journal (Refereed)
    Abstract [en]

    This paper identifies patterns and trends in cargo theft by analysing seasonal

    variations (by time of year and time of week) in the relationship between value

    (reported stolen value) and various reported modi operandi. This research is exploratory

    in nature; it is based on theories derived from criminology and logistics as well as

    secondary data related to cargo theft. For practical purposes, the research is geographically

    limited to EMEA; however, the frame of reference is applicable to the analysis of

    antagonistic threats to transport worldwide. Though patterns differ across categories,

    for some modi operandi, seasonal patterns are found across both months of the year and

    days of the week. Despite variations in hot spots, incident categories, stolen and

    endangered objects, and handling methods, the basic theoretical framework is generally

    applicable. This research is limited by the content and classificatory scheme of the TAPA

    EMEA IIS database. However, this is the best available database and it contains anonymous

    reports that are mainly from TAPA member companies that are in the industry itself.

  • 288.
    Ekwall, Daniel
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Brüls, Helmut
    FreightWatch International, Head of EMEA Intelligence.
    Wyer, Daniel
    Freightwatch International, EMEA Intelligence Analyst.
    Theft of pharmaceuticals during transport in Europe2015In: Journal of Transportation Security, ISSN 1938-7741, E-ISSN 1938-775X, Vol. 9, no 1, 1-16 p.Article in journal (Refereed)
    Abstract [en]

    The purpose of this paper is to identify and describe the scale of cargo theft in

    the European pharmaceutical supply chain in 2014. The study is based on a systemtheoretical

    approach which emphasises a holistic rather than atomistic view. The

    research in this paper is deductive and descriptive in its nature and aims to present a

    current description of theft of pharmaceuticals in a European perspective. This paper’s

    hypotheses on cargo theft have been developed from theories of criminology, for

    applicable use, to strengthen the scientific field of logistics. A survey was conducted

    in autumn 2014 whereby the respondents were asked to provide their opinions in

    relation to eleven questions. The survey was sent out to all major players in the

    European pharmaceutical sector – manufacturers and logistics providers specializing

    in pharmaceuticals. The survey captured more or less 80 % of the European pharmaceutical

    manufacturers' market share.We found that the current threats against European

    pharmaceutical transport are small in relative occurrence terms (relatively few attacks on

    a yearly basis compared to other product categories) but on an impact basis thefts of

    pharmaceuticals place as one of the top targets (value wise) for criminals. This research

    supports other sources that the current geographical hot spot for these thefts in Europe is

    in Italy. The top risks are rated as either robbery or theft from vehicle at unsecure parking

    areas. These two different modi operandi can be divided into one frequency related

    threat (theft from unsecure parking) and one impact related risk (robbery).

  • 289.
    Elfvik, Emilia
    University of Borås, Faculty of Textiles, Engineering and Business.
    Cut and paste: exploring two-dimensional material collages for the use in clothing.2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This work explores how the idea of collage as ”components put together to create a new whole” can be used in the creation of garments and visual expressions in fashion design. As collage in fashion often is reduced to mere decoration in e.g. print design added to predetermined shapes, this work wishes to have the collage be the dominant factor in the creation of the garments in this collection. By two-dimensional material collages this exploration aims to investigate composition of material, colour, surfaces and shapes in dress. The technique of fusing is used to attach the different materials to each other using the material Vliesofix and heat. The garments are created flat with the possibility to enter in-between the layers of the materials and give shape on the body. By collaging with materials this work tries to bring the creation of material and construction closer together in the design process as well as bring the sketch closer to the final result by sketching directly in the material. The potential of having the material development be present in all the design steps is that it creates a greater relation between the material and shape. The result is a collection of eight outfits proposing new ways of constructing garments at the same time as exploring materials and the technique of fusing. The garments are somewhere in-between sketches and final results and the collection can be looked upon as a fashion collection or as a series of examples of possible outcomes from working with this method.

  • 290.
    Eliasson, Anna
    University of Borås, Faculty of Textiles, Engineering and Business.
    A study of the performance of biochar as adsorbing agent in o‐DGT devices2017Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    A new complex aspect in the matter of water quality is the occurrence of emerging organic pollutants and contaminants in waste water. The currently low extent to which treatment of waste water is performed in Brazil, and in the world as a whole, there is a considerable need for development of cheap and accurate in-situ sampling methods for far-reaching studies of surface water quality. The lack of such methods today makes the maintenance and establishing of sanitary safety difficult. This diploma work gives a brief introduction to the basic principles of the passive sampling method known as Diffusive Gradient in Thin-films (DGT). A method that could be useful for such monitoring of quality in water bodies world wide. The aim of this study is to develop a method, for the detection of organic emerging pollutants and contaminants – i.e. compounds, which usually are present at very low concentrations when found in the environment as a result of human activity. More specifically, this work investigates the potential and usefulness of the application of DGT devices in detection of organic compounds that can affect human health and ecosystems, even at low concentrations, however, their effects still are in need of further investigations. This study focuses on both purely technical as well as practical points of views. The efficiency of organic DGT (o-DGT) with biochar as the adsorbing agent is examined targeting the detection of organic pollutants and contaminants in surface water. In this sense, the specific aim of the work is to evaluate the performance of biochar as adsorbing agent. This work showed that the performance of biochar as the adsorbing agent in binding layers in o-DGT sample devices can be considered as satisfactory since all compounds of interest in this study was successfully detected, quantified an identified. Further investigations in the future are needed to determine the effects of varying pH, temperature and ion concentration in the deployment media, as well as the properties of the binding layer in relation to concentration of biochar and the thickness of the layer. These in order to optimize the method for in-situ water sampling, aiming conventional use of biochar as the adsorbing agent in the future.

  • 291.
    Eliasson, Anna
    University of Borås, Faculty of Textiles, Engineering and Business.
    En studie av egenskaperna hos biokol som adsorberande agent i o‐DGTanordningar2017Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    A new complex aspect in the matter of water quality is the occurrence of emerging organicpollutants and contaminants in waste water. The currently low extent to which treatment ofwaste water is performed in Brazil, and in the world as a whole, there is a considerable needfor development of cheap and accurate in‐situ sampling methods for far‐reaching studies ofsurface water quality. The lack of such methods today makes the maintenance andestablishing of sanitary safety difficult. This diploma work gives a brief introduction to thebasic principles of the passive sampling method known as Diffusive Gradient in Thin‐films(DGT). A method that could be useful for such monitoring of quality in water bodies worldwide.The aim of this study is to develop a method, for the detection of organic emerging pollutantsand contaminants – i.e. compounds, which usually are present at very low concentrationswhen found in the environment as a result of human activity. More specifically, this workinvestigates the potential and usefulness of the application of DGT devices in detection oforganic compounds that can affect human health and ecosystems, even at lowconcentrations, however, their effects still are in need of further investigations.This study focuses on both purely technical as well as practical points of views. The efficiencyof organic DGT (o‐DGT) with biochar as the adsorbing agent is examined targeting thedetection of organic pollutants and contaminants in surface water. In this sense, the specificaim of the work is to evaluate the performance of biochar as adsorbing agent. This workshowed that the performance of biochar as the adsorbing agent in binding layers in o‐DGTsample devices can be considered as satisfactory since all compounds of interest in this studywas successfully detected, quantified an identified. Further investigations in the future areneeded to determine the effects of varying pH, temperature and ion concentration in thedeployment media, as well as the properties of the binding layer in relation to concentrationof biochar and the thickness of the layer. These in order to optimize the method for in‐situwater sampling, aiming conventional use of biochar as the adsorbing agent in the future.

  • 292.
    Elonsson, Malin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Utveckling av måttlistor: Framtagning av kropps- och skillnadsmåttlistor för ett svenskt modeföretag.2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The background to this work is a field study conducted at a Swedish fashion company. In this field study a number of problems were identified which then formed the basis for this study. Many of the company's problems relate to its sizes and crux of the problem is that the company has no measurement charts to use for product development. Measurement charts that could improve the company's work are body measurement charts, where body measurements for different sizes are specified, and grading measurement charts that show the dimensional difference between the various sizes. The purpose of this work has been to develop these charts of measurements for two different types of sizes that the company uses. By comparing three body measurements established by the company, to already existing measurement charts and standards a new measurement chart was developed. To verify the result garments where graded according to the new charts and then evaluated by fitting on the person with the right body dimensions for each size. Fittings showed good results as the garments suited all models, but it also shows the complexity of making the same garment fit several people

  • 293.
    Emilsson, Annie
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Neumann, Nathalie
    University of Borås, Faculty of Textiles, Engineering and Business.
    Betydelsen av CSR – Öst möter Väst2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In the search for lower operating costs many textile companies choose to move their production abroad, with China being the biggest, most dominant player. As a result of this outsourcing, and the choices available in a global economy, society is placing more pressure on companies to establish both social and morally accepted practises across the whole supply chain. Corporate Social Responsibility (CSR) has emerged as an increasingly expected practise within the textile industry and something that many companies strive to improve. In short, a company’s CSR activities can be described as taking responsibility within three sustainable areas; social, environmental and economical. The purpose of this study is to provide a greater understanding of the meaning and attitudes towards CSR and its implementation within a textile supply chain with manufacturing in China. Additionally, the study also aims to illustrate the perception of social and cultural sustainable development within and between different cultures. This study has been performed as a case study with a qualitative approach, where data have been conducted and collated through both semi-structured interviews as well as observations. Through contact with a Swedish company we received access to their Chinese suppliers and thereby found respondents who were appropriate for the aim of this study. By using a theoretical framework we were able to analyse and discuss our empirical findings, and could thereby make the conclusion that the awareness of CSR is low, especially amongst Chinese textile operators, where the results show that CSR is a concept which is not widely practised. The results also show a clash between Swedish and Chinese cultures, which indicates that implementing CSR guidelines along the whole supply chain is both complicated and convoluted. The attempt to replicate each other’s values in a completely different culture is also problematic. This complex equation raises questions about whose beliefs are correct and who decides what is right or morally wrong.This thesis will continue in English.

  • 294.
    Enberg, Magnus
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hansson, Michael
    University of Borås, Faculty of Textiles, Engineering and Business.
    Intäktsredovisning: IFRS 15 och IAS 112015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In May 2014 the IASB and the FASB published IFRS 15, a new accounting standard for revenue recognition. IFRS 15 will replace the current standards on revenue recognition, IAS 18 and IAS 11. The application of IFRS 15 may result in more or less extensive changes in revenue recognition. Revenue recognition and the effect resulting from the application of different standards and policies has long been a subject of discussion. The discussion stems from the different views regarding when the recognition of revenue take place, i.e. the necessary prerequisites which must exist for income to be included in the income statement/statement of comprehensive income. In this paper the necessary prerequisite for revenue recognition is applied in accordance with IFRS 15 and IAS 11 in order to highlight the effect in the income statement when the respective necessary prerequisites is applied in the context of construction contracts. The effect of the various necessary prerequisites for revenue recognition of construction contracts is analyzed by applying a model that illustrates the different information values arising from the application of the necessary prerequisites. Financial reports are designed to communicate information to stakeholders. The necessary prerequisites that underpin revenue recognition have a close connection to the information value that is obtained. Different stakeholders demand different information values in the financial statements. In some cases timeliness and relevance is rewarded, in other cases reliability. In this paper a stakeholder perspective is illustrated which is linked to the information value that the application of IAS 11 and IFRS 15 results in. Decision-usefulness and stewardship are the primary stakeholder perspectives that are analyzed in this study. The purpose of this study is to analyze the consequences on revenue recognition by applying IAS 11 and IFRS 15 on construction contracts. The information value resulting from the application of the standards is analyzed through an explanatory model with basis in the subject area. The findings shows that the application of the various necessary prerequisites can lead to information that appeals to different stakeholders based on their information needs. The application of IFRS 15 led in larger extent to various information values than the application of IAS 11. The findings also show that the necessary prerequisites for revenue recognition may give rise to different effects on the income statement. This paper is written in Swedish

  • 295.
    Eneh, Sandra
    University of Borås, Faculty of Textiles, Engineering and Business.
    Showroom the Future of Online Fashion Retailing 2.0: Enhancing the online shopping experience2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The following have been rectified in response to previous evaluation by examiner Olof Bruninge. -We have solely chosen qualitative methods in data collection and analysis by making use of data gathered from focus group workshop. The findings have been coded and analysed descriptively. -We have reformulated research questions and replaced the hypothesis with open questions. Allowing us to explore the participants’ behaviour rather than testing hypothesis. -All quantitative measures have been replaced with qualitative analysis and descriptions. -We have provided tables with results from focus group findings to increase transparency in our data

  • 296.
    Enemar, Sara
    University of Borås, Faculty of Textiles, Engineering and Business.
    Employer branding: Ett kommunikativt instrument2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Det blir allt mer värdefullt för företag att kommunicera ut sitt arbetsgivarvarumärke till sina medarbetare och till framtida potentiella medarbetare. Fenomenet benämns employer branding och diskuteras i de flesta branscher. Modeindustrin är, i detta sammanhang, definitivt inget undantag. Employer branding handlar om att göra ett företag till en attraktiv arbetsplats och erbjuda ett unikt värde till befintliga och framtida medarbetare. Utmaningen inom employer branding framhävs genom den omstridda konkurrensen över att finna de mest lämpade medarbetarna och behålla de rätta medarbetarna i kombination med att kommunicera sina unika förmåner för att tilltala den allt mer specialiserade kompetensen hos arbetssökande. Employer branding kan i många fall stå i relation till sociala medier, som på många och olika sätt kan tilltala den interna sfären och externa intressenter hos ett företag. Med detta som grund utvecklades studiens syfte att undersöka hur employer branding skapar en attraktiv arbetsplats genom att öka motivationen hos anställda och förmedla ett externt informationsvärde. Studien har utgått från en kvalitativ metod där fyra fallföretag har involverats för att få fram relevant information där semistrukturerade intervjuer genomförts med samtliga fallföretag. Fallföretagens intervjuer presenteras under resultat för att tillsammans kunna mynna ut i en analys. Det har visats att fallföretagen arbetar främst internt med sin employer branding med en levande dialog kring företagets vision och värderingar tillsammans med att erbjuda sina medarbetare utveckling, karriärmöjligheter, trivselaktiviteter och se till den enskilde individen. Detta samtidigt som de har blicken mot de externa intressenterna genom att använda sig av sina befintliga medarbetare och sociala medier för att kommunicera sina unika värden. Dock framförde samtliga fallföretag att de måste utveckla sin externa kommunikation så inte en lämpad medarbetare går vidare till ett annat företag. Sammantaget visar studien hur fyra olika svenska modeföretag resonerar kring och använder sig av det allt mer aktuella fenomenet employer branding.

  • 297.
    Engelund, Emil Tang
    et al.
    Copenhagen University.
    Thygesen, Lisbeth Garbrecht
    Copenhagen University.
    Svensson, Staffan
    University of Borås, Faculty of Textiles, Engineering and Business.
    Hill, Callum A. S.
    Napier University.
    A critical discussion of the physics of wood-water interactions2013In: Wood Science and Technology, ISSN 0043-7719, E-ISSN 1432-5225, Vol. 47, no 1, 141-161 p.Article in journal (Refereed)
  • 298.
    Engström, Adina
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Johansson, Matilda
    University of Borås, Faculty of Textiles, Engineering and Business.
    Effektivisering av returflöden: ur ett tids-, flexibilitets-, miljö- och ekonomiskt perspektiv2017Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In line with the growing population the demands on companies to act more sustainable are increasing. A prerequisite for continued development is efficiency enhancement where resources are used in a more efficient manner with the aim of reducing environmental impact but also from a cost reducing and social sustainability perspective. The focus is commonly placed on the forward flow of products, often with the goal to make as much money as possible and still please the customers.The main purpose with this thesis is to map the return flow from companies located in Orust to examine the possibilities to enhance the efficiency from various aspects. To carry out the study, a survey was conducted involving 19 companies responding to 13 questions concerning their return flow. From the survey, it was found that almost all of the respondents in the study returned their goods directly back to the supplier in conjunction with the delivery. The remaining companies with return flow indicated that they sent goods to waste management. The return types of the companies ranged from return packaging to dangerous goods and the frequency of returnees varied from a few pallets per day to a few pallets per year.There are two bridges over to the island of Orust where all the freight traffic is going: one in the north and one in the south. Following the respondents' responses, two fictional milk rounds were constructed by route where the two waste centers also represented an advantageous relocation point for waste disposal at the end of each bridge depending on the end destination of the goods. Prerequisites for this type of consolidation to be applicable are that the destination of the goods is similar, that the return flow rate and type of goods are of a similar nature. Carriage of waste in the same vehicle as food is no alternative due to regulations, but, for example, glass waste and return packaging can be returned in the same vehicle. In addition to the fictional milk round, a placement of two hubs outside Orust's borders is proposed in due to the heavy burden on the bridges connecting the municipality with the mainland. The hubs could also act as intermediaries for companies’ suppliers who instead of driving into Orust can pick up the goods in their respective hubs.In the fictitious solution, the current transport distance on the island would decrease from 466.6 kilometers to 157.5 kilometers. Although this type of consolidation often leads to reduced time efficiency, it can increase the efficiency of the companies from an environmental and cost perspective. The fictitious solution can similarly be applied to more companies located at Orust, depending on the business and location.

  • 299.
    Engström, Adina
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Johansson, Matilda
    University of Borås, Faculty of Textiles, Engineering and Business.
    Effektivisering av returflöden: ur ett tids-, flexibilitets-, miljö- och ekonomiskt perspektiv2017Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In line with the growing population the demands on companies to act more sustainable are increasing. A prerequisite for continued development is efficiency enhancement where resources are used in a more efficient manner with the aim of reducing environmental impact but also from a cost reducing and social sustainability perspective. The focus is commonly placed on the forward flow of products, often with the goal to make as much money as possible and still please the customers.  The main purpose with this thesis is to map the return flow from companies located in Orust to examine the possibilities to enhance the efficiency from various aspects. To carry out the study, a survey was conducted involving 19 companies responding to 13 questions concerning their return flow. From the survey, it was found that almost all of the respondents in the study returned their goods directly back to the supplier in conjunction with the delivery. The remaining companies with return flow indicated that they sent goods to waste management. The return types of the companies ranged from return packaging to dangerous goods and the frequency of returnees varied from a few pallets per day to a few pallets per year.  There are two bridges over to the island of Orust where all the freight traffic is going: one in the north and one in the south. Following the respondents' responses, two fictional milk rounds were constructed by route where the two waste centers also represented an advantageous relocation point for waste disposal at the end of each bridge depending on the end destination of the goods. Prerequisites for this type of consolidation to be applicable are that the destination of the goods is similar, that the return flow rate and type of goods are of a similar nature. Carriage of waste in the same vehicle as food is no alternative due to regulations, but, for example, glass waste and return packaging can be returned in the same vehicle. In addition to the fictional milk round, a placement of two hubs outside Orust's borders is proposed in due to the heavy burden on the bridges connecting the municipality with the mainland. The hubs could also act as intermediaries for companies’ suppliers who instead of driving into Orust can pick up the goods in their respective hubs. In the fictitious solution, the current transport distance on the island would decrease from 466.6 kilometers to 157.5 kilometers. Although this type of consolidation often leads to reduced time efficiency, it can increase the efficiency of the companies from an environmental and cost perspective. The fictitious solution can similarly be applied to more companies located at Orust, depending on the business and location.

  • 300.
    Enlund, Linnea
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Forssman, Andrea
    University of Borås, Faculty of Textiles, Engineering and Business.
    Reducering av mängden topcoat vid beläggning av textil: En undersökning kring det tvärbindande skiktets inverkan på en belagd produkts funktionalitet2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    En funktionsbeläggning består av ett polymert material som beläggs till en textil yta. Denna typ av beläggning används för funktionsplagg och det belagda materialet har som uppgift att skydda användaren från vatten samtidigt som den har god ånggenomsläpplighet. För att tvärbinda funktionsbeläggningen och öka dess hållfasthet appliceras ett översta skikt av polymer som kallas topcoat. En topcoat innehåller tvärbindande ämnen som till exempel isocyanater eller formaldehyd. Dessa ämnen är mycket miljö- och hälsoskadliga. Denna studie har genomförts i syfte att undersöka möjligheten till en reducering av mängden topcoat och därmed minskning av skadliga kemikalier, i en funktionsbeläggning. En mikroporös polyuretanbeläggning applicerades på en polyesterväv med valsrakling. Därefter belades två vattenbaserade topcoats innehållande olika tvärbindare: en med formaldehyd och en med isocyanater, genom luftrakling. Genom att späda den ena topcoaten med olika mängd vatten, variera lutningen av beläggningskniven och ändra knivens tryck mot väven vid beläggning utvecklades sex olika material. Väven med beläggning och olika variation av topcoat testades sedan med avseende på kvalitet. Tester av materialens vattentäthet, ånggenomsläpplighet och nöthållfasthet utfördes. Mängden applicerad topcoat undersöktes genom areaviktoch tjockleksmätning. De belagda ytorna granskades i mikroskop för att analysera eventuella variationer mellan materialen. De belagda materialen var inte vattentäta (<100 cm vattenpelare). Studien visar dock att materialet belagt med en formaldehydbaserad topcoat som spätts med 68 % vatten visar statistiskt säkerställt högre medelvärde i vattentäthetstestet, jämfört med det material som belagts på samma vis men med den ospädda varianten av samma topcoat. Resultaten från areavikts- samt tjockleksmätningen visade inte med säkerhet om vinkeln på knivens lutning eller dess tryck mot väven hade någon påverkan på mängden topcoat som belades. Alla material med de spädda varianterna av topcoat visade god ånggenomsläpplighet, vilken också förbättrades avsevärt efter tvätt samtidigt som materialens vattentäthet inte försämrades i samma skala. Detta resultat är mycket intressant då bibehållen vattentäthet i kombination med god ånggenomsläpplighet efter tvätt är en viktig egenskap för funktionsbeläggningar. Slutledningsvis visar resultaten på möjligheter i att späda topcoaten innan applicering och därigenom uppnå intressanta materialegenskaper i kombination med minskad kemikalieanvändning. Vidare undersökningar krävs dock för att säkerställa eftersträvad vattentät funktion.

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